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Judgment
Sri P. Bharath Nandan, learned counsel appears for petitioner, virtually.
Sri Sai Akarsh, learned Assistant Government Pleader appears for Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondents.
The instant Writ Petition has been preferred against Order under Section 73 of the of the State/Central Goods and Services Tax Act, 2017, along with Summary of the order in Form GST DRC - 07 dated 22.12.2023 for the tax period from July, 2017, to March, 2018, imposing tax upon the petitioner.
After some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned order and Summary of the order in Form GST DRC - 07. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it sympathetically.
Learned counsel for the respondents submits that the petitioner is at liberty to prefer an appeal against the impugned order and Summary of the order in Form GST DRC - 07 taking all the grounds as are available to the petitioner in law and on facts before the appellate authority in respect of the subject tax period.
However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.
Therefore, the petitioner may approach the appellate authority within a period of two weeks with a delay condonation application and statutory pre-deposit. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to the petitioner. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if he is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law.
Accordingly, the instant Writ Petition is disposed of. There shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.